Introduction to the New Regulations
The Mexican Secretariat of Labor and Social Prevision (STPS) published new rules in the Federal Official Gazette (DOF) to clearly define the net income of workers on digital platforms such as Uber, Didi, and Rappi. These regulations aim to determine net income after deducting expenses related to platform usage, tips, and service delivery costs.
Importance of Accurate Income Calculation
Accurately determining earnings is crucial, as the digital platform labor reform mandates that income must be equal to or exceed the minimum wage for full access to social security.
Calculation Process
To calculate monthly earnings for workers, the gross income generated each month will be taken and a percentage will be subtracted for digital platform usage as a work tool. This mechanism considers varying worker situations, including work intensity, types of expenses, and income levels generated.
Exclusion Percentages by Work Tool
The rules outline exclusion percentages based on the type of physical work tool used by employees:
- Category A: Vehicles with four or more wheels (combustion, electric, or analog) – maximum 36% exclusion
- Position B: Two-wheeled vehicles (combustion, electric, or analog) – 30% exclusion
- Category C: Non-motorized transport or no transport medium – 12% exclusion
Net Income and Social Security Coverage
After subtracting the usage percentage, workers generating net monthly income equal to or exceeding the minimum wage will be covered by IMSS (Institute of Mexican Social Security).
Employer Responsibilities
The responsibility for applying the deduction factors lies with the employer, who must maintain documentation proving correct determination and present it to the relevant authority if required.
Phased Implementation
For the initial three months, the deduction percentages will be 60% for Category A, 50% for Position B, and 15% for Category C. This phased implementation aims to reach the initially proposed percentages.
Prohibition of Subcontracting Schemes
The regulations explicitly state that employers cannot use subcontracting schemes or intermediation that conceal a direct labor relationship with workers.
Specialized Service Providers
Individuals providing specialized services will be responsible for the labor relationship with workers and must comply with obligations established by law, as per employer responsibilities.
Key Questions and Answers
- What are the new rules about? The STPS published regulations to calculate net income for digital platform workers, considering expenses and ensuring access to social security.
- Why is accurate income calculation important? It’s crucial for meeting the minimum wage requirement set by the digital platform labor reform.
- How are net incomes calculated? Gross monthly income is adjusted by subtracting platform usage, tip, and service delivery costs based on the worker’s category and tool.
- What are the exclusion percentages? Category A: 36%, Position B: 30%, Category C: 12%.
- Who is responsible for applying deduction factors? Employers must maintain documentation proving correct determination.
- What is the phased implementation about? Initial deduction percentages (60%, 50%, and 15%) will gradually adjust to reach proposed targets.
- Can employers use subcontracting schemes? No, such schemes are explicitly prohibited.
- Who is responsible for labor relationships with specialized service workers? The individual providing the specialized service.
